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Obtaining, managing and using proper marketing information are considered an important strategic issue that cannot be ignored in the light of stiffening competition locally and internationally. Therefore, the purpose of this study is to examine the level of importance attached by Saudi industrial organizations to good management and use of quality marketing information.

A questionnaire method was used to collect the required data. Using a self-distributed method, the questionnaire was provided to top management levels of 80 companies from different industrial sectors in Saudi Arabia, selected randomly from a list provided by Saudi’s Chamber of Industry. Despite all attempts, only 30 completed questionnaires were returned and used in the statistical analysis for this study. This gave a response rate of 37.5 per cent. Used in this study’s statistical analysis were descriptive statistics such as frequencies, measures of central tendency such as the mean and median, measures of dispersion such as standard deviation and measures of distribution such as skewness and kurtosis. Advanced statistics, such as factor analysis statistics, were also used.

The study’s findings indicate how company variables are related to the ideal and actual marketing information application variables. Management’s capacity to develop a marketing plan and effectively observe the improvement may be the most demanding part of achieving desired results. This study further examined the degree to which Saudi business organizations are aware of how important it is to obtain and use proper marketing information. To develop good marketing plans, those business organizations must understand the nature of Saudi’s social structure. Its organization and welfare services are rooted in the values and traditions of Arab Muslim Culture. One of the five basic Pillars of Faith in Islam is the practice of Alms-giving and care of needy. Furthermore, people’s behavior is heavily influenced by the value, norms and expectations of Islam.

This research offers a methodology to develop a better comprehension of the importance of having good management of marketing information and its use in Saudi Arabia via a description of the significant variables that form marketing information management and use. The current study also calls for more empirical research into this area of marketing in Saudi Arabia. The empirical nature of this study revealed some recommendations for future work that should look into the issues highlighted in this study. It would be useful to apply this study to other similar contexts, which may prove helpful in reexamining the validity of its results. However, further studies are needed to validate the findings of this study, as all behavioral and cultural variables were not investigated and are left for future research. In addition, this is a deductive research; therefore, some important variables may have been omitted, which is another reason for recommending more empirical studies of this type in Saudi Arabia and similar contexts.

Investigating this type of study in Saudi Arabia gives a unique implication, as it calls for better understanding of the Islamic Marketing Environment of this country, which has two important holy Mosques of Islam (i.e. Al-Haram and the Prophet’s Mosques). There is no denying that the marketing environment characteristics in any society are affected by environmental circumstances, and Saudi Arabia as the most important Muslim Country, is no exception.

The central issue of this paper is related to the importance of having, managing and using good marketing information by industrial organizations. With this issue in mind, this study was carried out in a Muslim country (i.e. Saudi Arabia). Although the Saudi market has many dealers, domestic and international trades and co-operatives, there is little relevant data about the existing marketing systems, i.e. scarcity of market data and information concerning demand, consumption, opportunities and competition.

The purpose of this paper is to examine the significance of some barriers in Saudi organizations from the perspectives of marketing executives.

A range of contemporary literature is presented to help define the term “organizational creativity,” and describe “barriers to creativity” from the marketing executives' perspective within the organizational culture of Saudi Arabia.

Self‐confidence and task achievement are the most significant barriers to the creativity of marketing executives in Saudi Arabia.

This paper is primarily based on a survey questionnaire, the contents of which were derived from previous studies on this subject or related themes. The barriers to creativity surveyed in this study were identified by Osborn. They were grouped into six constructs: self‐confidence; need for conformity and risk taking; use of the abstract; use of systematic analysis; task achievement and physic1al environment.

Throughout this paper the concept of “barriers to creativity” was explored. The results indicated that self‐confidence is considered a slightly higher barrier to creativity among Saudi executives compared to non‐Saudis who rate task achievement higher. To improve self‐confidence among executives, both Saudi and non‐Saudi organizations must improve positive behavioral elements such as optimism, passion, and self‐image and minimize negative behavior elements such as sarcasms, destructive criticism, status consciousness and fear of evaluation.

The celebrated Osborn model is used to identify the creativity barriers among organizations from the perspective of marketing executives. This paper concludes that creativity is an important issue for any organization to survive and excel, and knowing the barriers that diminish creativity is an essential step towards the objective of creating a culture of creativity within an organization in the Saudi Arabian context.

This paper investigates whether the introduction of the 2006 corporate governance code and subsequent amendments constrain corporate earnings management (EM) practices amongst listed companies in Saudi Arabia.

Accounting and corporate governance (CG) data were collected from annual financial reports of a sample of 108 listed companies from 2007 to 2019. Absolute value of discretionary accruals was regressed against tested CG determinants provided in the CG code. The authors also employed other econometric models to check potential endogeneities.

The overall results provide evidence that the 2006/2018 Saudi Arabia corporate governance code (SACGC) does not deter EM practices in public companies.

Regulators and other stakeholders should make a deliberate effort to improve the Saudi CG environment by focussing on governance aspects such as board and ownership structures to ensure the independence of the board to effectively perform its statutory roles, as EM practices persist in the system.

This paper extends the literature on the effectiveness of CG, by providing evidence that CG code does not effectively constrain EM activities in settings where CG structures may exist, but greater importance is attached to informal relationships and other considerations than formal CG mechanisms, as these features usually work against the potentials of the principles of good CG as in the case of Saudi Arabia.

The purpose of this paper is to explore the current strategic planning practices in the MENA region by highlighting the practices in the Saudi telecommunications industry (Saudi TI) and the external and internal factors that influence strategic planning in the Saudi TI.

The data comprised those from a questionnaire-based survey of a random sample of managers of Saudi TI firms, supplemented with data from secondary sources.

The results revealed that most participating managers recognized the potential benefits of using strategic planning in their firms. Several significant factors that impacted on the decision-making process with regard to strategic planning in Saudi TI firms were identified.

The main contribution of this paper is to fill an existing knowledge gap on strategic planning in a key industry such as the telecommunications industry in a country that is of importance as a business hub in the Middle East.

The purpose of this paper is to empirically develop a safety performance (SP) framework for evaluating the various leading and lagging indicators of SP in Saudi public schools.

A comprehensive review of the safety and performance evaluation literature enabled the formulation of the constructs, factors and items that underpinned a conceptual SP evaluation framework. The research method involved a conceptual framework review and refinement process with 18 experts, followed by a questionnaire survey of 200 respondents from Saudi public schools. The final form of the SP evaluation framework was determined through a rigorous statistical analysis process, including exploratory factor analysis to uncover the underlying framework architecture from a relatively large set of items, and then the application of the partial least squares method to confirm framework adequacy and to assign loading coefficients.

The developed SP evaluation framework for Saudi schools included five constructs, namely, safety management and leadership, safety learning and training, safety policy, procedures, and processes, workforce safety culture and SP.

The developed SP evaluation framework is proposed for implementation by the Saudi Ministry of Education to better monitor and manage school safety in the future.

This SP evaluation framework is one of the first to holistically evaluate SP in schools, particularly in the Saudi Arabian context.

The purpose of this paper is to shed light on the main problems and constraints faced by micro, small and medium‐sized entrepreneurs (MSMEs) in the Kingdom of Saudi Arabia.

To attain the above objective, the study employed a mixed methodology research design where both quantitative and qualitative methods were used. A survey method was used to gather data from 177 MSMEs located in selected cities in Saudi Arabia (i.e. Riyadh, Jeddah, Jubail and Al‐Khobar), and, in addition, 15 of these entrepreneurs were purposefully selected and interviewed. Statistical analysis was conducted to identify the factors constraining the growth and survival of MSMEs in the country. The relevant literature review pinpoints salient issues in the environment of the small business enterprises.

The results show that the difficulties in obtaining financial support, bureaucracy, lack of credit options and unfriendly business environment are the main problems and constraints faced by the analysed MSMEs. Other important problems include unfriendly business environment, inadequate government support, unpredictable policy changes, and lack of training. These barriers vary according to the field of activity of the enterprises.

The instruments used for this study need to be subjected to more statistical tests in order to establish a more robust validity and reliability. In addition, replication of this study using larger samples with more types of business sectors and a broader geographic base is suggested for cross‐validation purposes.

Policy makers – such as governments (federal, state, local), NGOs, and other stakeholders – can strengthen their MSME entrepreneurs by launching promotional schemes that could lead to entrepreneurial success and design targeted policies and related support programmes that will actively stimulate the development of MSME businesses.

The paper serves to enrich the understanding on the subject of entrepreneurship in an Arab country and will specially help to fill the lack of academic research available about MSMEs businesses in the Kingdom of Saudi Arabia. In addition, the insights gained from this study contribute to the future development of this line of research, particularly in a non‐Western context. Proper attention to the issues raised and recommendations made could give a significant boost to entrepreneurial activities in the region.

The paper aims to gain a detailed understanding of the current health library/information environment in Saudi Arabia, to identify problems, issues, and areas for improvement, to make recommendations for improvement, and to instantiate these in models and prototypes.

A mixed method empirical approach is used in 11 health libraries, including literature survey, institutional profiling, questionnaire, interviews, non‐participant observation, and examination of documents. A model for supporting change management in Saudi health libraries is proposed, and a prototype for a Saudi Health Information Network is developed.

The healthcare libraries are well‐used, and appreciated by their users, and the staff are generally satisfied with their work. Problems and issues are identified: use of information communication technologies and digital resources; lack of proactive information services; education, training and continuing professional development for health library work; limited strategic planning and policy for these services. Recommendations are made for improvements.

The empirical research is limited to health sciences libraries in Riyadh, the capital of Saudi Arabia. The prototype health information network has not been evaluated by users.

Recommendations are made to enable the government of Saudi Arabia and its various agencies to support improvements in the existing health sciences libraries and information provision.

This is a detailed study of the health library environment in Saudi Arabia, illustrating factors typical of the situation in many other countries. The paper outlines a novel organisational change model and prototype national health information network.

Under a gradual long-term plan of the Saudi Stock Market (TADWUAL) from 2016, Saudi Arabia decided to work with International Financial Reporting Standards (IFRS) board to fully adopt its accounting standards. Saudi Arabia has undergone several reforms in governance and standards of internal controls are changing rapidly. This study aims to assess whether IFRS adoption has any moderator role in the relationship between disclosure quality and firm-specific characteristics in the Saudi Stock Market.

This study assesses whether IFRS adoption has any moderator role in the relationship between disclosure quality and firm-specific characteristics in the Saudi Stock Market. The key research hypotheses postulate that compared to IFRS status, after adoption, several independent variables influence the disclosure level. The analysis covers a local sample of 184 Saudi listed firms over the period 2016 to 2020. Using an in-depth content analysis technique, the voluntary disclosure and number of annual report pages are measured manually and year by year to capture levels and unique characteristics. The authors apply cross-sectional regression, first difference method, Pooled OLS and feasible general least square estimations. The mean of disclosure level increases from 33.03% in 2016 to 56.14% in 2020.

The results reveal that the vast majority of firm-specific characteristics were significant in pre-IFRS adoption period. First difference analysis shows a significant impact of firm size and non-executive composition on the disclosure level. The authors confirm that IFRS adoption plays a critical role in the quality of firms’ financial reports and supports to create a conducive economic environment in Saudi Arabia.

First, the implementation of IFRS adoption should impact the Saudi accounting information and disclosure quality in Saudi context markedly. Second, firm-specific characteristics align with corporate governance are the main determinants of accounting information and transparency; therefore, focusing on this angle enables regulators and policymakers to mitigate uncertainty and asymmetric information. Third, the findings of this research state that there is a negative relationship between disclosure quality and board meetings. This encourages policymakers to reconsider the number of board meetings in firms that was not as high as in the developed markets. Notwithstanding all previous implications, it is recommended that future research undertake a various quasi-experimental design such as a difference-in-difference approach to estimate the causal effect of corporate governance mechanisms on IFRS 7 mandatory disclosure requirements on in Saudi Arabia context.

There is a lack of studies on this realm and such as these studies will enrich the understanding of aspects of IFRS adoption and contribute to the prior empirical literature. Importantly, the extend of this sample into other Gulf Cooperation Council countries and exhibition the difference effect can be very useful to enrich the knowledge of IFRS adoption aspects in corporate disclosure and accounting information quality.

Saudi Arabia has undergone several reforms in governance, and their standards of internal controls are changing rapidly. This has been attributed to the importance of providing guidelines, practices and regulations for listed companies. One of the major turning points of financial reporting quality in Saudi listed firms was adoption of IFRSs. This adoption deems to be necessity in ensuring the highest level of transparency and information reliability. Based on the findings of this research, the present investigations set up a platform and furnish many implications for policymakers, companies’ board of directors, financial analysts and other related authorities. The results should provide policymakers with greater insight of the relationship between disclosure quality and corporate-specific characteristics throughout the IFRS adoption periods. Thus, the results derived from this study can be effective and useful for the IFRS adoption committee in the Saudi Organization for Certified Public Accountants (SOCPA). According to the best of the authors’ knowledge and based on official secondary information sourced from the SOCPA website, there are several standards that are subject to difficulties in measurement and are modified from time to time, such as: IFRS1, IFRS8, IFRS12, IFRS16 and IFRS18.

The purpose of this paper is to assess and explain the leverage of Saudi companies (53 companies) during the period 2003‐2007.

This paper reviews two different classical capital structure theories, namely tradeoff theory and pecking order theory, to formulate testable propositions concerning the determinants of debt levels of Saudi companies. It develops a number of regression models (pooled OLS and panel techniques) to test the study's hypotheses.

The results suggest that a firm's capital structure is positively affected by profitability, size, growth opportunities, and institutional ownership. It is negatively impacted by tangibility, government ownership, family ownership, business risk, dividend payment, and liquidity.

Cost of capital is one of the pillars of corporate competitive advantage. Knowing which factors have the potential to influence capital structure can be essential to minimizing the cost of capital.

This is the first study of the determinants of capital structure in Saudi Arabia that considers dividend payment, ownership structure (as a proxy for agency problems), and risk. This work also contributes to the current debate regarding theories of competitive capital structure.

This study deviates from the predominantly feminist/critical school of thought associated with existing gender studies to apply an interpretivist approach to investigate gender-reporting practices in Saudi Arabia, an Islamic country in the Gulf region and one of the fast-moving emerging economies both in the Middle East and globally. The purpose of this study is to investigate the extent of reporting on gender and the drivers behind this practice using the content analysis method.

This study contributes to the literature by adopting a rarely used three-lens conceptual framework to expand our understanding of reporting on gender in Saudi Arabia. Eleven companies were chosen based on their voluntary corporate social responsibility (CSR) disclosures in Saudi Arabia. The CSR and annual reports of selected companies were analysed using NVIVO Pro 11.

The results indicate that gender disclosures in the Saudi context are driven by legislation, location and international reporting frameworks. Although the number of disclosures increased over time, they were not adopted consistently and systematically because of their voluntary nature.

The first limitation is the disadvantage associated with interpretivism related to the subjective nature of the investigation and room for bias, and hence, the results cannot be generalised. The second limitation is the sample size; future investigations may increase the sample size by including other service and manufacturing sector firms to have more comprehensive insights.

This study contributes to the literature by providing evidence suggesting that in Saudi Arabia, state legislation is the driving force behind reporting on gender issues. Although workplace disclosures dominate, companies are opening dialogues with other stakeholders (especially the community) by disclosing performance data, and thus emphasising their commitment to this social change.

This empirical contribution to the CSR literature will provide rich historical and interpretive data on the emergence of gender transformation in society, and how that is reflected in corporate reports, thus, contributing to the understanding of the purpose of voluntary disclosures.

Employee-related disclosures in corporate reports are very common. However, issues such as diversity and equal opportunities tend to be overlooked. This study explores gender equality and female empowerment disclosures and practices in the emerging market of Saudi Arabia while focusing on whether the social, political and legal changes in Saudi Arabian society have affected these disclosures in corporate reports. There is a lack of qualitative analysis of gender disclosers globally and in emerging economies particularly.